We regularly advise on the use of excluded property trusts and protected settlements for UK resident, US citizens as well as on the use and creation of life insurance trusts for US citizens who are living in the UK.
We also advise on the US federal tax implications of trust structures with a non-US component, including:
- Foreign grantor trust planning;
- Use of trusts to hold US-sited investments;
- Trust structuring for US settlors (for both US federal tax and succession planning purposes).